Article Database

Search results: 9 article(s) found in year 16, issue 21

TERMINATION PAYMENTS

Termination payments - new rules

Following consultation, the government has published draft new rules on employee termination payments. As an employer, how and when might they affect you? More...

PAYMENTS

Tax payments - how late can you be?

You’ve missed the 31 July self-assessment payment deadline for your second self-assessment income tax payment on account. What are your options and what can you expect from HMRC? More...

CAPITAL GAINS TAX

Selling a business - a new angle

If you sell your business the buyer might offer you loan notes as payment. These can be tax efficient despite the restrictions introduced in 2010. Better still, recent changes could mean even greater savings. What’s involved? More...

REFUNDS

A second chance for out of date tax refunds

A surprise victory at the Upper Tribunal has paved the way for you to obtain tax refunds arising from tax returns which HMRC said were submitted too late for it to process. What’s the full story? More...

SHARE SCHEMES

Making shares a tax-efficient reward for employees

There are various types of employee share scheme which offer tax advantages. Among these, company share ownership plans (CSOP) are sometimes overlooked. What advantages do they have over some of the other schemes? More...

TAX ENQUIRIES

Is ADR the answer to your dispute with HMRC?

If you’re in a spat with HMRC, the solution may be nearer to hand than you think. Alternative dispute resolution (ADR) is increasingly the smart option for dealing with the Taxman, but when and how can you use it? More...

VAT

Can you separate a business for VAT purposes

One of our subscribers wants to hive off a small part of his business to develop and ultimately sell. The main business is VAT registered, but will the registration continue to apply to the smaller business after it’s hived off? More...

PAYE

New NI numbers cause trouble for employers

INCOME TAX

PPI compensation - two tax traps

Last updated: 07.08.2020

More from Indicator - FL Memo Ltd